(d) "Dishonest conduct" means either wrongful acts committedby a lawyer in the nature of theft or embezzlement of money or the wrongfultaking of or conversion of money, property or other things of value, or refusalto refund unearned fees received in advance where the lawyer performed noservice or such an insignificant service that the refusal to return theunearned fees constitutes a wrongful taking or conversion of money; and